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Article 4
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A listed company under one of the following circumstances shall enhance industry-specific disclosure of sustainability metrics. Appendices 1-1 to 1-3:
- At the end of the most recent fiscal year, the company falls into the food industry, chemical industry and financial and insurance industry prescribed in the Taiwan Stock Exchange Corporation Key Points for Classifying and Adjusting Categories of Industries of Listed Companies.
- The financial report for the most recent fiscal year submitted pursuant to Article 36 of the Securities and Exchange Act indicates that no less than 50% of the company's operating revenue is derived from food and beverage.
An assurance report issued by a certified public accountant in accordance with the standards promulgated by the Accounting Research and Development Foundation shall be obtained on the industry-specific sustainability metrics which a listed company mentioned in the preceding paragraph discloses in accordance with Appendices 1-1 to 1-3.
A company in the cement industry, plastics industry, iron and steel industry, oil, electricity and gas industry, semiconductor industry, computer and peripheral equipment industry, optoelectronics industry, communication network industry, electronic parts and components industry, electronic access industry, and other electronics industries whose paid-in capital as at the last day of the most recent fiscal year is NT$2 billion or more shall enhance industry-specific disclosure of the sustainability metrics (Appendices 1-4 to 1-14).
If the company's stock has no par value or has a par value other than NT$10 per share, for the calculation of the paid-in capital of NT$2 billion as at the last day of the most recent fiscal year under the preceding paragraph, a net worth of NT$4 billion shall be substituted.
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Article 4-1
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A listed company shall dedicate a specific section of the report to the disclosure of climate-related information. Appendix 2.
The applicable timetables for the Scope 1 and Scope 2 greenhouse gas (GHG) inventories in the information under the preceding paragraph are as follows:
- Those in the iron and steel industry, cement industry, or having a paid-in capital of NT$10 billion or more as at the last day of the most recent fiscal year shall disclose the data for the individual company from 2023, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2025.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion as at the last day of the most recent fiscal year shall disclose the data for the individual company from 2025, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2026.
- Those having a paid-in capital of less than NT$5 billion as at the last day of the most recent fiscal year shall disclose the data for the individual company from 2026, and disclose the data for the parent company and all subsidiaries in the consolidated financial statements from 2027.
Listed companies shall carry out Scope 1 and Scope 2 GHG verification according to the following timetables:
- Those in the iron and steel industry, cement industry, or having a paid-in capital of NT$10 billion or more as at the last day of the most recent fiscal year shall complete verification for the individual company from 2024, and complete verification for the parent company and all subsidiaries in the consolidated financial statements from 2027.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion as at the last day of the most recent fiscal year shall complete verification for the individual company from 2027, and complete verification for the parent company and all subsidiaries in the consolidated financial statements from 2028.
- Those having a paid-in capital of less than NT$5 billion as at the last day of the most recent fiscal year shall complete verification for the individual company from 2028, and complete verification for the parent company and all subsidiaries in the consolidated financial statements from 2029.
Listed companies shall disclose their targets, strategies, and specific action plans (including those of their subsidiaries as listed in the consolidated financial statements) in connection with carbon reduction according to the following timetables:
- Listed companies and those in the iron and steel industry and cement industry having a paid-in capital of NT$10 billion or more as at the last day of the most recent fiscal year shall complete disclosure from 2025.
- Those having a paid-in capital of NT$5 billion or more but less than NT$10 billion as at the last day of the most recent fiscal year shall complete disclosure from 2026.
- Those having a paid-in capital of less than NT$5 billion as at the last day of the most recent fiscal year shall complete disclosure from 2027.
If the company's stock has no par value or has a par value other than NT$10 per share, for the calculation of the paid-in capital of NT$10 billion as at the last day of the most recent fiscal year under paragraphs 2 to 4, a net worth of NT$20 billion shall be substituted; for the calculation of the paid-in capital of NT$5 billion or more as at the last day of the most recent fiscal year, a net worth of NT$10 billion shall be substituted.
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